Federal individual estimated-tax installments for 2026 generally fall on April 15, June 15, September 15, 2026, and January 15, 2027. The periods are not four equal calendar quarters. Different rules apply to some taxpayers, and disaster relief can change deadlines.
Required payments depend on current-year tax, prior-year tax, withholding and applicable safe harbors. Annualizing uneven income can change the calculation. A filing extension does not extend the time to pay tax.
An example
Hypothetical: a seasonal contractor earns most profit late in the year. Before dividing projected tax by four, the owner asks whether the annualized-income method better matches the timing of that income.
Reviewed October 7, 2026. IRS reference ↗
This is a general reference. Discuss how the rules apply to your business with your tax professional.